The OECD has announced that Eswatini (formerly Swaziland) has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 132. As a member of the Framework, Eswatini has committed to the implementation of the four minimum BEPS standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation). Members of the Framework are also committed to working towards a consensus-based long-term solution to resolve the tax challenges arising from...